Income Tax Act, 1962 (Act No. 58 of 1962)

Regulations

2007 Regulations

Regulations issued under Section 91A, prescribing the circumstances under which the Commissioner may write-off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amount

Part 6: Records and reporting

17. Exercise of power to write off or compromise tax debt
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The power to write off or compromise any amount of tax debt in terms of these regulations may be exercised by the Commissioner personally or by any official delegated by the Commissioner for that purpose.